EARNINGS PER SHARE (Tables)

6 Months Ended

Mar. 31, 2013

EARNINGS PER SHARE

Schedule of net earnings per share available to common shareholders

	For the three months ended March
	2013					2012
	Basic			Diluted		Basic			Diluted
Weighted average common shares outstanding	623,115			623,115		619,480			619,480
Weighted average of net additional shares outstanding assuming dilutive options exercised and proceeds used to purchase treasury stock and conversion of preferred stock (1)	—			120,080		—			164,949
Weighted average number of shares outstanding	623,115			743,195		619,480			784,429
Income from continuing operations	$	1,213,894		$	1,213,894	$	1,464,750		$	1,464,750
Deduct: convertible preferred stock dividends (2)	(48,108		)	—		(66,906		)	—
Net income available to common shareholders	1,165,786			1,213,894		1,397,844			1,464,750
Net earnings per share available to common shareholders	$	1.87		$	1.63	$	2.26		$	1.87

(1) Diluted earnings per share calculation includes all stock options, convertible preferred stock, and restricted stock deemed to be dilutive.

(2) Diluted earnings per share calculation excludes dividends for convertible preferred stock deemed to be dilutive, as those amounts are assumed to have been converted to common stock of the Company.

	For the six months ended March
	2013					2012
	Basic			Diluted		Basic			Diluted
Weighted average common shares outstanding	622,692			622,692		619,705			619,705
Weighted average of net additional shares outstanding assuming dilutive options exercised and proceeds used to purchase treasury stock and conversion of preferred stock (1)	—			132,189		—			165,576
Weighted average number of shares outstanding	622,692			754,881		619,705			785,281
Income from continuing operations	$	2,676,646		$	2,676,646	$	2,903,085		$	2,903,085
Deduct: convertible preferred stock dividends (2)	(107,399		)	—		(134,547		)	—
Net income available to common shareholders	2,569,247			2,676,646		2,768,538			2,903,085
Net earnings per share available to common shareholders	$	4.13		$	3.55	$	4.47		$	3.70

(1) Diluted earnings per share calculation includes all stock options, convertible preferred stock, and restricted stock units deemed to be dilutive.

(2) Diluted earnings per share calculation excludes dividends for convertible preferred stock deemed to be dilutive, as those amounts are assumed to have been converted to common stock of the Company.